General Commissioners of Income Tax (Costs) Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/1304 |
| Year | 2001 |
2001 No. 1304
SUPREME COURT OF ENGLAND AND WALES
SUPREME COURT OF NORTHERN IRELANDGENERAL COMMISSIONERS OF INCOME TAX
The General Commissioners of Income Tax (Costs) Regulations 2001
Made 30th March 2001
Coming into force 1st April 2001
The Lord Chancellor, in exercise of the powers conferred upon him by section 2A(4) of the Taxes Management Act 19701, makes the following Regulations, a draft of which has, in accordance with section 2A(5) of that Act, been laid before and approved by resolution of each House of Parliament:
Citation and commencement
1. These Regulations may be cited as the General Commissioners of Income Tax (Costs) Regulations 2001 and shall come into force on the second day after the day on which the Regulations are made.
Interpretation
2. In these Regulations—
“claim” means a claim for costs made by the receiving party;
“costs judge” means in England and Wales a taxing master of the Supreme Court, and in Northern Ireland the Master (Taxing Office);
“order” means an order of the court made under section 2A(3) of the Taxes Management Act 1970 that the Lord Chancellor make a payment in respect of the costs of a person in the proceedings;
“proceedings” means proceedings in respect of any act or omission of a General Commissioner in the execution (or purported execution) of his duty as a General Commissioner;
“receiving party” means the person in whose favour the order is made;
“Supreme Court Costs Office” shall be construed, in relation to Northern Ireland, as the Taxing Office of the Supreme Court of Northern Ireland.
The payment of costs by the Lord Chancellor
3. No order shall be made under section 2A(3) of the Taxes Management Act 1970 in favour of—
(a) a public authority; or
(b) a person acting—
(i) on behalf of a public authority, or
(ii) in his capacity as an official appointed by a public authority.
Determination of costs
4. Where the court makes an order, the amount of costs payable by the Lord Chancellor shall be determined in accordance with these Regulations.
Court order and determination of costs by the court
5.—(1) Except as provided for in paragraph (2), when making the order the court shall—
(a)
(a) determine such an amount as it considers sufficient reasonably to compensate the receiving party for any costs properly incurred by him in the proceedings, and
(b)
(b) specify that amount in the order.
(2) The amount of costs shall be determined by a costs judge in accordance with regulations 6 and 7 where—
(a)
(a) the hearing has lasted more than one day or there is insufficient time for the court to determine the costs on the day of the hearing, or
(b)
(b) the court considers that there is other good reason for the costs judge to determine the amount of costs.
(3) The court shall serve the order on the receiving party and on the Lord Chancellor together with, where paragraph (2) applies, notification that costs will be determined by a costs judge.
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